Pregled bibliografske jedinice broj: 1004492
POSSIBIlITIES OF BUDGET OUTTURN AT THE LEVEL OF REGIONAL SELF-GOVERNMENT UNITS
POSSIBIlITIES OF BUDGET OUTTURN AT THE LEVEL OF REGIONAL SELF-GOVERNMENT UNITS // Interdisciplinary management research XV / Barković, Dražen ; Crnković, Boris ; Zekić Sušac, Marijana ; Dernoscheg, Karl-Heinz ; Pap, Norbert ; Runzheimer, Bodo ; Wentzel, Dirk (ur.).
Opatija: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku ; Hochschule Pforzheim University of Applied Sciences ; Hrvatska akademija znanosti i umjetnosti (HAZU), 2019. str. 1501-1513 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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Naslov
POSSIBIlITIES OF BUDGET OUTTURN AT THE LEVEL OF REGIONAL SELF-GOVERNMENT UNITS
(POSSIBIlITIES OF BUDGET OUTTURN AT THE LEVEl OF REGIONAL SELF-GOVERNMENT UNITS)
Autori
Mahaček, Dubravka ; Mijoč, Ivo ; Pekanov Starčević, Dubravka
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Interdisciplinary management research XV
/ Barković, Dražen ; Crnković, Boris ; Zekić Sušac, Marijana ; Dernoscheg, Karl-Heinz ; Pap, Norbert ; Runzheimer, Bodo ; Wentzel, Dirk - Opatija : Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku ; Hochschule Pforzheim University of Applied Sciences ; Hrvatska akademija znanosti i umjetnosti (HAZU), 2019, 1501-1513
Skup
15th International Conference on Interdisciplinary Management Research (IMR 2019)
Mjesto i datum
Opatija, Hrvatska, 16.05.2019. - 18.05.2019
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
budget revenue, tax revenue, state audit, local and regional self-government units
Sažetak
Possibilities of meeting public needs at national and local level depend on bud-get outturn. The role of the state audit is to supervise budget outturns and expenditures. The aim of the paper is to examine the number of budget funds at the county level in the Republic of Croatia as well as to investigate and analyze the amount and trends in tax revenues in relation to all assets real-ized. A characteristic of tax revenues is that they have no statutory purpose, as opposed to most other local unit revenues. This paper gives an overview of the legislative framework governing the organization of local units, their financ-ing, and supervision. The main sources of data are the data of the Ministry of Finance and the State Audit Office, legal regulations and scientific literature. The results show that tax revenues in 2017 decreased in all counties compared to the previous year. A different share of tax revenues in total revenues in each county is also evident.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Osijek,
Medicinski fakultet, Osijek
